我國法務(wù)會計幾個基本問題研究
發(fā)布時間：2018-08-21 14:57
【摘要】：在訴訟活動中涉及到會計問題不是近年才有的事情,但是因為過去經(jīng)濟(jì)主體之間的經(jīng)濟(jì)活動較為簡單,糾紛發(fā)生后也較易解決,影響范圍小,并未引起人們尤其是會計界人士的特別關(guān)注。但隨著現(xiàn)代企業(yè)制度的出現(xiàn)、資本市場的興起以及大型企業(yè)的發(fā)展,使各經(jīng)濟(jì)主體彼此的利益糾纏在一起,往往形成牽—發(fā)而動全身的格局;同時企業(yè)舞弊問題日益嚴(yán)重,資本市場中會計法律責(zé)任問題日益突出,在這種情況下人們對會計信息的關(guān)注程度加大,一旦產(chǎn)生會計信息使用者認(rèn)為不應(yīng)出現(xiàn)的經(jīng)濟(jì)后果,或者編制會計信息與使用會計信息的雙方對這種經(jīng)濟(jì)后果的嚴(yán)重程度產(chǎn)生不同看法時,必將帶來法律上的沖突。不僅會計信息提供者的會計責(zé)任加重了,為會計信息提供增值服務(wù)的審計人員的責(zé)任也加重了。所以法律與會計的交叉學(xué)科——法務(wù)會計逐漸為會計界所重視。但是因為法律與會計領(lǐng)域的隔閡,我國會計界并未注意到國內(nèi)已有的成果,而是把眼光投向了經(jīng)濟(jì)發(fā)達(dá)的英美國家,于是產(chǎn)生了會計界的法務(wù)會計與國內(nèi)較早出現(xiàn)的“法務(wù)會計”——司法會計并存的現(xiàn)象。 在一門學(xué)科的產(chǎn)生與發(fā)展過程中總會出現(xiàn)各種各樣的問題,法務(wù)會計也不可避免的要面臨這樣的局面。會計界的法務(wù)會計來源于與中國法律傳統(tǒng)不同的英美國家,再加上與司法會計錯綜復(fù)雜的關(guān)系,使得法務(wù)會計對實踐的指導(dǎo)作用被削弱不少。不過近期業(yè)界逐漸意識到這一點(diǎn),研究已朝正確方向回歸。 寫作伊始,筆者原意著重于關(guān)于法務(wù)會計主體的見解,對法務(wù)會計主體問題進(jìn)行探討,對主體機(jī)構(gòu)進(jìn)行規(guī)范。法務(wù)會計與司法會計的比較只作為一個簡單的概念區(qū)分,但在寫作過程中發(fā)現(xiàn)很多問題的根源都在于此,且在參閱了更多資料后筆者推翻了自己原來的觀點(diǎn),該部分成為本文的主要內(nèi)容。文章圍繞法務(wù)會計主體問題,按照法務(wù)會計是什么,要干什么,由誰來干,為誰做,怎么做的思路展開。
[Abstract]:Accounting issues involved in litigation activities are not something that has occurred in recent years, but because the economic activities among economic subjects in the past were relatively simple, disputes were also easier to resolve after occurrence, and the scope of influence was small. It has not attracted particular attention from people, especially those in the accounting profession. However, with the emergence of modern enterprise system, the rise of capital market and the development of large enterprises, the interests of various economic entities are entangled together, which often forms a pattern of pulling and moving the whole body. Meanwhile, the problem of corporate fraud is becoming more and more serious. The problem of accounting legal liability in the capital market is becoming increasingly prominent. In this case, people pay more attention to accounting information, once the economic consequences that the users of accounting information think should not appear, Or when the two parties who compile accounting information and use accounting information have different views on the severity of this kind of economic consequences, it will inevitably bring about legal conflicts. Not only the responsibility of the accounting information provider is increased, but also the responsibility of the auditor who provides the value-added service for the accounting information. Therefore, the law and accounting cross-discipline-forensic accounting is gradually paid attention to by the accounting profession. However, because of the estrangement between law and accounting, the accounting profession in our country has not paid attention to the achievements that have been made in China. Instead, they have turned their eyes to the economically developed countries of the United States and the United States. Therefore, forensic accounting in accounting field and forensic accounting, which appeared earlier in China, coexist with judicial accounting. In the course of the emergence and development of a discipline, there are always various problems, and forensic accounting will inevitably face such a situation. The forensic accounting in the accounting field comes from the Anglo-American countries which are different from the Chinese legal tradition, and the complicated relationship with the judicial accounting, which weakens the guidance function of the forensic accounting to the practice. However, the industry has come to realize this recently, the research has returned in the right direction. At the beginning of writing, the author focuses on the opinions of the subject of forensic accounting, probes into the subject of forensic accounting, and standardizes the subject organization. The comparison between forensic accounting and judicial accounting is only a simple concept, but in the process of writing many problems are found in the root of the problem, and after reading more information, the author overturned his original point of view. This part becomes the main content of this article. According to the idea of what forensic accounting is, what should be done, who will do it, for whom and how to do it, the article focuses on the subject of forensic accounting.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：D918.95
本文編號：2196099
[Abstract]:Accounting issues involved in litigation activities are not something that has occurred in recent years, but because the economic activities among economic subjects in the past were relatively simple, disputes were also easier to resolve after occurrence, and the scope of influence was small. It has not attracted particular attention from people, especially those in the accounting profession. However, with the emergence of modern enterprise system, the rise of capital market and the development of large enterprises, the interests of various economic entities are entangled together, which often forms a pattern of pulling and moving the whole body. Meanwhile, the problem of corporate fraud is becoming more and more serious. The problem of accounting legal liability in the capital market is becoming increasingly prominent. In this case, people pay more attention to accounting information, once the economic consequences that the users of accounting information think should not appear, Or when the two parties who compile accounting information and use accounting information have different views on the severity of this kind of economic consequences, it will inevitably bring about legal conflicts. Not only the responsibility of the accounting information provider is increased, but also the responsibility of the auditor who provides the value-added service for the accounting information. Therefore, the law and accounting cross-discipline-forensic accounting is gradually paid attention to by the accounting profession. However, because of the estrangement between law and accounting, the accounting profession in our country has not paid attention to the achievements that have been made in China. Instead, they have turned their eyes to the economically developed countries of the United States and the United States. Therefore, forensic accounting in accounting field and forensic accounting, which appeared earlier in China, coexist with judicial accounting. In the course of the emergence and development of a discipline, there are always various problems, and forensic accounting will inevitably face such a situation. The forensic accounting in the accounting field comes from the Anglo-American countries which are different from the Chinese legal tradition, and the complicated relationship with the judicial accounting, which weakens the guidance function of the forensic accounting to the practice. However, the industry has come to realize this recently, the research has returned in the right direction. At the beginning of writing, the author focuses on the opinions of the subject of forensic accounting, probes into the subject of forensic accounting, and standardizes the subject organization. The comparison between forensic accounting and judicial accounting is only a simple concept, but in the process of writing many problems are found in the root of the problem, and after reading more information, the author overturned his original point of view. This part becomes the main content of this article. According to the idea of what forensic accounting is, what should be done, who will do it, for whom and how to do it, the article focuses on the subject of forensic accounting.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：D918.95
【引證文獻(xiàn)】
相關(guān)期刊論文 前1條
1 江一;;淺議我國法務(wù)會計的發(fā)展[J];現(xiàn)代營銷(學(xué)苑版);2012年12期
相關(guān)碩士學(xué)位論文 前5條
1 金鑫;我國法務(wù)會計現(xiàn)存問題及對策研究[D];東北財經(jīng)大學(xué);2010年
2 趙瑞祥;損失計量基礎(chǔ)理論與方法研究[D];中國政法大學(xué);2007年
3 肖睿;我國法務(wù)會計訴訟支持問題探討[D];江西財經(jīng)大學(xué);2012年
4 孔文舉;我國法務(wù)會計主體資格問題探討[D];江西財經(jīng)大學(xué);2012年
5 田雨華;我國法務(wù)會計的法律治理功能[D];山東大學(xué);2013年
，本文編號：2196099
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